Ordinance, 31 October 1842, as Published in the Wasp

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An Ordinance concerning the Public Revenue of the City of .
Sec. 1. Be it ordained by the City Council of the City of that all lands, tenements, and hereditaments, situated in this , claimed by individuals, or bodies politic or corporate, shall be subject to taxation, except such lands as may be owned by the City Corporation, societies, or corporations, for the purpose of burying ground, the Temple Lot, unimproved church lands, and grounds for the use of literary institutions; The following personal property shall also be taxed, viz: stud horses, asses, mules, horses, mares, cattle, clocks, watches, carriages, waggons, carts, money actually loaned, stock in trade, and all other description of personal property, and the stock of incorporated companies, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession, the aforesaid property declared subject to taxation shall be valued according to the true value thereof as hereinafter directed.
Sec. 2. The Recorder is hereby required to obtain from the most correct sources either within this or elsewhere, abstracts containing a description of all city lots and other lands, so as to enable him to make a list of the same, and the name of the owner, which list with the name of the owner he shall cause to be made out in the form of a book having sufficient space between the lines to insert the description of sub division of every lot or tract, and shall keep the same in his office. The aforesaid description of lots and lands shall be arranged in regular order, beginning with the lowest number on the original plat of the City of , and proceed in the same manner with each of the additions, and then the other lands, beginning at the South West extremity of the city limits, taking notice in which Ward of the the same may be found.
Sec. 3. There shall be appointed one Assessor and Collector in each ward of the , whose duty it shall be to take lists of the taxable poperty and assess the value thereof, within his Ward, each assessor and collector before entering upon the duties of his appointment shall give bond with security to be approved by the Mayor and filed in the office of the Recorder, in the sum of one thousand dollars, and take and subscribe an oath or offiirmation, as follows: I A. B. do solemly (or affirm) that I will faithfully and impartially perform the duties required of me as assessor and collector of the [blank] Ward of the city of , according to the best of my skill and judgment.
Sec. 4. Within ten days after the appointment of Assessors and collectors in any wards, the Recorder shall cause to be delivered to each assessor and collector, a copy of his appointment and a transcript from the book described in the 2nd Section of this Ordinance, containing a list and description of all taxable lots and lands lying within the Ward of said Assessor and Collector, with the names of the owners of the same, provided the name of the present owner shall be given when known.
Sec. 5. Every Assessor and Collector upon being notified of his appointment as aforesaid, shall provide a book in which to take down the list of taxable property within his Ward, the names of the owners, and the value of the property; which book shall be ruled and headed in the following form, viz: list of property in the Ward in the City of with the names of the owners, and the value of the property assessed by A. B. for the year 18[blank].
Sec. 6. It shall be the duty of each Assessor and Collector to proceed without delay after being furnished with a list of taxable lands lying within his Ward, to take a lift of taxable lands and city lots, and all other taxable property within his ward, he shall call at the place of residence of each owner of taxable property for a list of the aame [same], and it shall be the duty of each and every person when called on or applied to by the Assessor and Collector to deliver to such Assessor and Collector, a list and description of all lands and city lots, and all other property in his or her possession, subject to taxation, and the Assessor and Collector shall in the presence of such person list the same in his book and value the same according to the true value thereof, placing the description and value in figures opposite the name of the owner or person listing the same, in the columns of the book marked for that purpose. Lands and lots shall be valued according to their true value without regard to the kind character of title or any conflicting claims to the same, and to enable Assessors and Collectors more effectually to discharge the duties required of them, they are authorized to administer an oath or affirmation to every person listing taxable property, in words following. ‘You do solemnly swear (or affirm) that you will true answers make to all such questions as may be propounded to you on the present occasion touching the quantity and description of taxable property now po[sse]ssed or owned by you.’ If any Assessor and Collector shall be unable to find the owne[r] of any lands or lots contained in the list furnished him by the Recorder, he shall value the same according to the best information that he can be obtained, and shall enter the same on his list in the name of the original, or present owner, if known: Provided the Assessor and Collector shall not be rerequired to enumerate any other kind of personal property than is enumerated in the first section of this ordinance, but shall ascertain the aggregate value thereof, and shall set down the same in said list.
Sec. 7. If any person shall be absent or refuse to delive[r] to any Assessor, when called on for that purpose, a list of his or her taxeable property as required by law, the Assessor and Collector shall list the same from the best information which he can obtain, and such person shall for such refusal be liable to a penalty of twenty dollars which may be sued for in an action of debt in the name of the City Corporation before the Mayor or any Alderman of the , and when collected shall be paid into the City Treasury, and the testimony of the Assessor and Collector shall be sufficient evidence in the premises.
Sec. 8. Assessors and Collectors shall finish taking in the list of taxable property within sixty days after receiving the list from the Recorder, and shall return the same together with the original list to the clerk of the Municipal Court, which original list he shall file and preserve in his office, and shall deliver a copy of the same over to the Assessors and Collectors as hereinafter provided.
Sec. 9. Upon the return of the list of taxable property by the Assessors and Collectors to the clerk of the Municipal Court, it shall be the duty of the Clerk aforesaid to cause written notice to be posted up in three of the most public places in the , stating that the assessment of the city is taken, and that any person feeling aggrieved by the valuation of their property may apply before the Municipal Court at their next sitting, for redress, stating the time when and where they will sit, which notice shall be posted up at least ten days previous to the sitting of the Court aforesaid, and have then and there the lists or books of assessment aforesaid.
Sec. 10. If the Court shall be satisfied either from their own knowledge or from the testimony of others, that the valuation of the Assessors and Collectors was too high considered in reference to the actual value of the property, or in reference to the valuation fixed upon the property of others, they shall revalue said property, and fix the value which aught to have been fixed by the Assessor and Collector, but applications under this section shall be made at the time stated in the notice provided for in the preceding section, unless the Court shall adjourn for the purpose of giving longer time, and not afterwards.
Sec. 11. Assessors and Collectors shall be required to value and assess any city lots and other lands not included in the list furnished them by the Recorder aforesaid, which they may ascertain to be liable to taxation.
Sec. 12. Within ten days after the sitting of the Municipal Court aforesaid it shall be the duty of the clerk aforesaid to make out and deliver to each Assessor and Collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid, and take receipts for the aggregate amount of taxes to be collected upon the lands contained in the lists, and also upon personal property; one of which shall be filed in the office of the City Recorder, and the other shall be delivered to the city Treasurer.
Sec. 13. For the purpose of defraying the necessary expences attendant upon the enactment, administration, and execution of the laws of this , it is hereby declaired and ordained that a tax of fifty cents upon every hundred dollars worth of taxable property shall be levied and collected from the owners thereof, or the persons in whose names the same may be listed and assessed for taxation.
Sec. 14. The Assessors and Collectors of the shall, so soon as they recieve the lists of taxable property delivered to them by the clerk of the Municipal Court, proceed to collect the taxes charged upon said lists, by calling upon each and every person residing in their respective Wards, at his or her usual place of residence, and requiring payment thereof; if any person shall be absent from home when the Assessor & Collector shall call upon him or her for payment of taxes, the Assessor & Collector shall leave a written or printed notice at the residence of every such person, stating the amount of taxes due from such person, and requiring him or her to make payment of the same within ten days from the date of such notice, specifying the place where said payment shall be made, and such notice shall be considered a demand for the taxes within the meaning of this ordinance.
Sec. 15. If any person shall fail to pay his or her taxes within ten days after the expiration of the time stated in said notice, the Assessor and Collector is authorized and required to seize and levy upon a reasonable portion of personal property of such person, of value sufficient to pay the taxes and cost, and to advertise and sell the same at public vendue: he shall give ten day’s notice of the time and place of sale by posting up notices in three of the most public places in his Ward, and if the property shall sell for more than sufficient to sati[s]fy said taxes and cost, the remainder shall be refunded to the owner.
Sec. 16. Upon the receipt or payment of taxes the Assessors and Collectors shall give a receipt therefor, stating in such receipt the amount paid and the value of the property taxed, and also describing each lot or tract of land by its numbers as described in the tax list.
Sec. 17. The Assessors and Collectors shall receive in payment of taxes, City Scrip, gold and silver coin, but for all other funds taken by them they shall be allowed the specie value thereof only. Provided the Assessors and Collectors shall keep an accurate account of the amount of city scrip recieved by them in payment of taxes, and shall endorse the name of the person from whom he recieves the same on each bill so recieved, and the Treasurer, on settlement with said Assessors and Collectors shall shall not receive any city scrip which was not received in payment for taxes.
Sec. 18. The Assessors and Collectors shall account for and pay over all taxes due the city, deducting from the same the amount of all taxes which he shall have been unable to collect on account of the insolvency, removal, or non-residence of persons charged with taxes.
Sec. 19. It shall be the duty of the assessors and Collectors to note upon their lists opposite the name of each person whether such person has paid his or her tax, and if not, the reason why, if non-resident, removed, or any other cause, and shall be required to make oath or affirmation that the same is correct according to the best of his information and belief, and if upon investigation by the Municipal Court there shall be found no errors or mistake, or if found, when corrected, the Court aforesaid shall make an allowance for all taxes he shall have been unable to collect for good and sufficient cause. Provided the Court shall be satisfied that such taxes could not have been collected by reasonable and proper diligence, and that such diligence has been used without success.
Sec. 20. If any person shall fail to pay the taxes due upon any city lots or other lands belonging to them, and the assessor shall be unable to find any personal property of such person in this whereon to levy of value sufficient to pay said taxes and costs, it shall be his duty [p. [1]]
An Ordinance concerning the Public Revenue of the City of .
Sec. 1. Be it ordained by the City Council of the City of that all lands, tenements, and hereditaments, situated in this , claimed by individuals, or bodies politic or corporate, shall be subject to taxation, except such lands as may be owned by the City Corporation, societies, or corporations, for the purpose of burying ground, the Temple Lot, unimproved church lands, and grounds for the use of literary institutions; The following personal property shall also be taxed, viz: stud horses, asses, mules, horses, mares, cattle, clocks, watches, carriages, waggons, carts, money actually loaned, stock in trade, and all other description of personal property, and the stock of incorporated companies, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession, the aforesaid property declared subject to taxation shall be valued according to the true value thereof as hereinafter directed.
Sec. 2. The Recorder is hereby required to obtain from the most correct sources either within this or elsewhere, abstracts containing a description of all city lots and other lands, so as to enable him to make a list of the same, and the name of the owner, which list with the name of the owner he shall cause to be made out in the form of a book having sufficient space between the lines to insert the description of sub division of every lot or tract, and shall keep the same in his office. The aforesaid description of lots and lands shall be arranged in regular order, beginning with the lowest number on the original plat of the City of , and proceed in the same manner with each of the additions, and then the other lands, beginning at the South West extremity of the city limits, taking notice in which Ward of the the same may be found.
Sec. 3. There shall be appointed one Assessor and Collector in each ward of the , whose duty it shall be to take lists of the taxable poperty and assess the value thereof, within his Ward, each assessor and collector before entering upon the duties of his appointment shall give bond with security to be approved by the Mayor and filed in the office of the Recorder, in the sum of one thousand dollars, and take and subscribe an oath or offiirmation, as follows: I A. B. do solemly (or affirm) that I will faithfully and impartially perform the duties required of me as assessor and collector of the [blank] Ward of the city of , according to the best of my skill and judgment.
Sec. 4. Within ten days after the appointment of Assessors and collectors in any wards, the Recorder shall cause to be delivered to each assessor and collector, a copy of his appointment and a transcript from the book described in the 2nd Section of this Ordinance, containing a list and description of all taxable lots and lands lying within the Ward of said Assessor and Collector, with the names of the owners of the same, provided the name of the present owner shall be given when known.
Sec. 5. Every Assessor and Collector upon being notified of his appointment as aforesaid, shall provide a book in which to take down the list of taxable property within his Ward, the names of the owners, and the value of the property; which book shall be ruled and headed in the following form, viz: list of property in the Ward in the City of with the names of the owners, and the value of the property assessed by A. B. for the year 18[blank].
Sec. 6. It shall be the duty of each Assessor and Collector to proceed without delay after being furnished with a list of taxable lands lying within his Ward, to take a lift of taxable lands and city lots, and all other taxable property within his ward, he shall call at the place of residence of each owner of taxable property for a list of the aame [same], and it shall be the duty of each and every person when called on or applied to by the Assessor and Collector to deliver to such Assessor and Collector, a list and description of all lands and city lots, and all other property in his or her possession, subject to taxation, and the Assessor and Collector shall in the presence of such person list the same in his book and value the same according to the true value thereof, placing the description and value in figures opposite the name of the owner or person listing the same, in the columns of the book marked for that purpose. Lands and lots shall be valued according to their true value without regard to the kind character of title or any conflicting claims to the same, and to enable Assessors and Collectors more effectually to discharge the duties required of them, they are authorized to administer an oath or affirmation to every person listing taxable property, in words following. ‘You do solemnly swear (or affirm) that you will true answers make to all such questions as may be propounded to you on the present occasion touching the quantity and description of taxable property now possessed or owned by you.’ If any Assessor and Collector shall be unable to find the owner of any lands or lots contained in the list furnished him by the Recorder, he shall value the same according to the best information that he can be obtained, and shall enter the same on his list in the name of the original, or present owner, if known: Provided the Assessor and Collector shall not be rerequired to enumerate any other kind of personal property than is enumerated in the first section of this ordinance, but shall ascertain the aggregate value thereof, and shall set down the same in said list.
Sec. 7. If any person shall be absent or refuse to deliver to any Assessor, when called on for that purpose, a list of his or her taxeable property as required by law, the Assessor and Collector shall list the same from the best information which he can obtain, and such person shall for such refusal be liable to a penalty of twenty dollars which may be sued for in an action of debt in the name of the City Corporation before the Mayor or any Alderman of the , and when collected shall be paid into the City Treasury, and the testimony of the Assessor and Collector shall be sufficient evidence in the premises.
Sec. 8. Assessors and Collectors shall finish taking in the list of taxable property within sixty days after receiving the list from the Recorder, and shall return the same together with the original list to the clerk of the Municipal Court, which original list he shall file and preserve in his office, and shall deliver a copy of the same over to the Assessors and Collectors as hereinafter provided.
Sec. 9. Upon the return of the list of taxable property by the Assessors and Collectors to the clerk of the Municipal Court, it shall be the duty of the Clerk aforesaid to cause written notice to be posted up in three of the most public places in the , stating that the assessment of the city is taken, and that any person feeling aggrieved by the valuation of their property may apply before the Municipal Court at their next sitting, for redress, stating the time when and where they will sit, which notice shall be posted up at least ten days previous to the sitting of the Court aforesaid, and have then and there the lists or books of assessment aforesaid.
Sec. 10. If the Court shall be satisfied either from their own knowledge or from the testimony of others, that the valuation of the Assessors and Collectors was too high considered in reference to the actual value of the property, or in reference to the valuation fixed upon the property of others, they shall revalue said property, and fix the value which aught to have been fixed by the Assessor and Collector, but applications under this section shall be made at the time stated in the notice provided for in the preceding section, unless the Court shall adjourn for the purpose of giving longer time, and not afterwards.
Sec. 11. Assessors and Collectors shall be required to value and assess any city lots and other lands not included in the list furnished them by the Recorder aforesaid, which they may ascertain to be liable to taxation.
Sec. 12. Within ten days after the sitting of the Municipal Court aforesaid it shall be the duty of the clerk aforesaid to make out and deliver to each Assessor and Collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid, and take receipts for the aggregate amount of taxes to be collected upon the lands contained in the lists, and also upon personal property; one of which shall be filed in the office of the City Recorder, and the other shall be delivered to the city Treasurer.
Sec. 13. For the purpose of defraying the necessary expences attendant upon the enactment, administration, and execution of the laws of this , it is hereby declaired and ordained that a tax of fifty cents upon every hundred dollars worth of taxable property shall be levied and collected from the owners thereof, or the persons in whose names the same may be listed and assessed for taxation.
Sec. 14. The Assessors and Collectors of the shall, so soon as they recieve the lists of taxable property delivered to them by the clerk of the Municipal Court, proceed to collect the taxes charged upon said lists, by calling upon each and every person residing in their respective Wards, at his or her usual place of residence, and requiring payment thereof; if any person shall be absent from home when the Assessor & Collector shall call upon him or her for payment of taxes, the Assessor & Collector shall leave a written or printed notice at the residence of every such person, stating the amount of taxes due from such person, and requiring him or her to make payment of the same within ten days from the date of such notice, specifying the place where said payment shall be made, and such notice shall be considered a demand for the taxes within the meaning of this ordinance.
Sec. 15. If any person shall fail to pay his or her taxes within ten days after the expiration of the time stated in said notice, the Assessor and Collector is authorized and required to seize and levy upon a reasonable portion of personal property of such person, of value sufficient to pay the taxes and cost, and to advertise and sell the same at public vendue: he shall give ten day’s notice of the time and place of sale by posting up notices in three of the most public places in his Ward, and if the property shall sell for more than sufficient to satisfy said taxes and cost, the remainder shall be refunded to the owner.
Sec. 16. Upon the receipt or payment of taxes the Assessors and Collectors shall give a receipt therefor, stating in such receipt the amount paid and the value of the property taxed, and also describing each lot or tract of land by its numbers as described in the tax list.
Sec. 17. The Assessors and Collectors shall receive in payment of taxes, City Scrip, gold and silver coin, but for all other funds taken by them they shall be allowed the specie value thereof only. Provided the Assessors and Collectors shall keep an accurate account of the amount of city scrip recieved by them in payment of taxes, and shall endorse the name of the person from whom he recieves the same on each bill so recieved, and the Treasurer, on settlement with said Assessors and Collectors shall shall not receive any city scrip which was not received in payment for taxes.
Sec. 18. The Assessors and Collectors shall account for and pay over all taxes due the city, deducting from the same the amount of all taxes which he shall have been unable to collect on account of the insolvency, removal, or non-residence of persons charged with taxes.
Sec. 19. It shall be the duty of the assessors and Collectors to note upon their lists opposite the name of each person whether such person has paid his or her tax, and if not, the reason why, if non-resident, removed, or any other cause, and shall be required to make oath or affirmation that the same is correct according to the best of his information and belief, and if upon investigation by the Municipal Court there shall be found no errors or mistake, or if found, when corrected, the Court aforesaid shall make an allowance for all taxes he shall have been unable to collect for good and sufficient cause. Provided the Court shall be satisfied that such taxes could not have been collected by reasonable and proper diligence, and that such diligence has been used without success.
Sec. 20. If any person shall fail to pay the taxes due upon any city lots or other lands belonging to them, and the assessor shall be unable to find any personal property of such person in this whereon to levy of value sufficient to pay said taxes and costs, it shall be his duty [p. [1]]
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